The Goods and Services Tax Network (GSTN) has introduced a new feature within the Invoice Management System (IMS) on the GST portal, effective from the October 2025 tax period. This feature, the ‘Import of Goods’ tab, allows taxpayers to manage their Bills of Entry (BoE) for imports, including those from Special Economic Zones (SEZs), directly through the portal. The system auto-populates import details in the IMS, which are then reflected in the GSTR-2B by the 14th of the following month, based on the taxpayer's actions.

The new system categorizes imports into four types: direct imports from abroad (IMPG), imports with GSTIN amendments (IMPGA), imports from SEZ units (IMPGSEZ), and SEZ-related GSTIN amendments (IMPGSEZA). This update aims to streamline the reconciliation of Input Tax Credit (ITC) on imports and enhance transparency in managing BoE amendments and reversals.

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Under this system, taxpayers can accept or keep BoEs pending, with rejections not permitted unless amendments apply. If no action is taken by the taxpayer, BoEs will automatically be considered accepted and included in GSTR-2B. GSTIN amendments require the reversal of ITC under the old GSTIN, with credit subsequently transferred to the new GSTIN. The system restricts pending actions in cases of downward value amendments or post–GSTR-3B reversals. Additionally, GSTR-2B and GSTR-2A have been updated with new features to facilitate real-time ITC validation and amendment tracking, promoting efficient and accurate tax management.